Electoral Amendment Act 2009

6 New Part 6A inserted
  • The following Part is inserted after section 204:

    Part 6A
    Election expenses and donations

    Subpart 1Candidates' election expenses

    205 Meaning of election activity
    • In this subpart, unless the context otherwise requires, election activity, in relation to a candidate, means an activity—

      • (a) that is carried out by the candidate or with the candidate's authority; and

      • (b) that comprises—

        • (i) advertising of any kind; or

        • (ii) radio or television broadcasting; or

        • (iii) publishing, issuing, distributing, or displaying addresses, notices, posters, pamphlets, handbills, billboards, and cards; and

      • (c) that—

        • (i) relates to the campaign for the return of the candidate in the candidate's capacity as a constituency candidate and not to the candidate—

          • (A) in his or her capacity as a member of Parliament or as the holder of any other office; or

          • (B) in any other capacity; or

        • (ii) encourages or persuades or appears to encourage or persuade voters not to vote for a candidate or for a party; or

        • (iii) both; and

      • (d) that takes place, or is deemed by section 205C to have taken place, within the 3 months immediately preceding polling day.

      Compare: 1993 No 87 s 213(1) (pre-20 December 2007); 2007 No 111 s 71

    205A Meaning of election expenses
    • In this subpart, unless the context otherwise requires, election expenses, in relation to a candidate,—

      • (a) means expenses that are incurred by or on behalf of a candidate in respect of any election activity; and

      • (b) includes—

        • (i) expenses that are incurred by or on behalf of the candidate, before or after the 3 months immediately preceding polling day, in respect of any election activity; and

        • (ii) the reasonable market value of any materials applied in respect of any election activity that are given to the candidate or that are provided to the candidate free of charge or below reasonable market value; and

        • (iii) the cost of any printing or postage in respect of any election activity, whether or not the expenses in respect of the printing or postage are incurred by or on behalf of the candidate; but

      • (c) does not include the cost of any of the following:

        • (i) travel:

        • (ii) the conduct of any survey or public opinion poll:

        • (iii) the labour of any person that is provided to the candidate free of charge by that person:

        • (iv) the replacement of any materials that, during their application in respect of an election activity, have been destroyed or rendered unusable by 1 or more persons (other than the candidate or any person acting on his or her behalf) or by the occurrence of an event beyond the control of the candidate and any person acting on his or her behalf.

      Compare: 1993 No 87 s 213(1) (pre-20 December 2007); 2007 No 111 s 72

    205B Maximum amounts of candidate's election expenses
    • (1) The total election expenses of a candidate at a general election must not exceed $20,000 (inclusive of goods and services tax).

      (2) The total election expenses of a candidate at a by-election must not exceed $40,000 (inclusive of goods and services tax).

      Compare: 1993 No 87 s 213(2) (pre-20 December 2007); 2007 No 111 s 76

    205C Apportionment of election expenses for activity that takes place before and within 3 months immediately preceding polling day
    • (1) This section applies if an election activity as described in paragraphs (a) to (c) of the definition of that term in section 205 takes place before, and within the 3 months immediately preceding, polling day.

      (2) If this section applies,—

      • (a) the election activity is deemed to have taken place within the 3 months immediately preceding polling day; but

      • (b) the election expenses must be apportioned so that a fair proportion of those expenses is attributed to the carrying on of the activity in the 3 months immediately preceding polling day.

      (3) Only the fair proportion of the expenses determined in accordance with subsection (2) are election expenses.

      Compare: 1993 No 87 s 213(4) (pre-20 December 2007); 2007 No 111 s 77

    205D Apportionment of election expenses between candidates
    • (1) This section applies to any election expenses incurred in respect of an election activity that relates exclusively to campaigns for the return of 2 or more candidates.

      (2) The election expenses must be apportioned among the candidates according to the coverage provided by the election activity in relation to each of the candidates.

      (3) If a candidate receives less than 10% of the coverage provided by the election activity, the expenses relating to that election activity must not be included in the election expenses of that candidate.

      (4) Coverage provided by an election activity must be calculated in a way that is appropriate to the form of the election activity.

      Compare: 1993 No 87 s 214 (pre-20 December 2007); 2007 No 111 s 78

    205E Advertisements for party lists
    • (1) This section applies to an advertisement that—

      • (a) is published or caused or permitted to be published in a newspaper, periodical, poster, or handbill, or is broadcast or caused or permitted to be broadcast by a radio or television station; and

      • (b) encourages or persuades or appears to encourage or persuade voters to vote for a party listed on the part of the ballot paper that relates to the party vote; and

      • (c) gives more than 10% of the coverage provided in the advertisement to a person who is a constituency candidate in a manner that either—

        • (i) features that candidate in his or her capacity as a list candidate; or

        • (ii) features that candidate as endorsing or supporting the party or its party list; and

      • (d) is or is to be published or broadcast in the district in which the person described in paragraph (c) is a candidate.

      (2) The cost of publishing or broadcasting the advertisement is part of the candidate’s election expenses.

      (3) However, subsection (2) does not apply if the advertisement is published or broadcast to more or less the same extent in at least 10 other electoral districts in addition to the electoral district referred to in subsection (1)(d).

      Compare: 1993 No 87 s 214A (pre-20 December 2007); 2007 No 111 s 80

    205F Offence to pay election expenses in excess of prescribed maximum
    • (1) This section applies to any candidate or other person who directly or indirectly pays or knowingly aids or abets any person in paying for or on account of any election expenses any sum in excess of either of the maximum amounts prescribed by section 205B.

      (2) The candidate or other person is guilty of—

      • (a) a corrupt practice if he or she knew the payment was in excess of the prescribed maximum amount; or

      • (b) an illegal practice in any other case, unless he or she proves that he or she took all reasonable steps to ensure that the election expenses did not exceed the prescribed maximum amount.

      Compare: 1993 No 87 s 213(3) (pre-20 December 2007); 2007 No 111 s 81

    205G Periods for claiming and paying candidate's election expenses
    • (1) A claim for any election expenses against a candidate, or an agent of a candidate, is recoverable only if it is sent to the candidate within 20 working days after the day on which the declaration required by section 179(2) is made.

      (2) A claim that is sent to a candidate in accordance with subsection (1) must be paid within 40 working days after the day on which that declaration is made, and not otherwise.

      (3) A person who makes a payment in breach of this section is guilty of an illegal practice.

      (4) This section is subject to sections 205H and 205I.

      Compare: 1993 No 87 s 206 (pre-20 December 2007); 2007 No 111 s 82

    205H Procedure if claim disputed
    • (1) If a candidate, in the case of a claim for election expenses sent to a candidate within the period specified in section 205G(1), disputes the claim, or fails to pay the claim within the period of 40 working days specified in section 205G(2), then—

      • (a) the claim is to be treated as a disputed claim; and

      • (b) the claimant may, if he or she thinks fit, within 20 working days after the expiry of that period of 40 working days, bring an action for the disputed claim in any court of competent jurisdiction.

      (2) Any sum paid by the candidate in accordance with a judgment or order of the court in any such action is to be treated as paid within the period specified in section 205G(2).

      Compare: 1993 No 87 s 207 (pre-20 December 2007); 2007 No 111 s 83

    205I Leave to pay claim after time limitation
    • (1) On the application of a claimant or a candidate, a District Court may make an order granting leave to the candidate to pay—

      • (a) a claim for election expenses sent after the period specified in section 205G(1); or

      • (b) a claim not paid in the period specified in section 205G(2); or

      • (c) a disputed claim in respect of which an action was not brought within the period specified in section 205H(1)(b).

      (2) Any sum paid by the candidate in accordance with an order made under subsection (1) is to be treated as having been paid within the period specified in section 205G(2).

      Compare: 1993 No 87 s 208 (pre-20 December 2007); 2007 No 111 s 84

    205J Invoice and receipt required for election expenses of $50 or more
    • Every payment made in respect of any election expenses of a candidate, other than a payment that is less than $50, must be vouched by an invoice stating the particulars and by a receipt.

      Compare: 1993 No 87 s 209 (pre-20 December 2007); 2007 No 111 s 85

    205K Return of candidate's election expenses
    • (1) Within 70 working days after polling day, a candidate must file a return of election expenses with the Chief Electoral Officer.

      (2) A return under subsection (1) must be in the form required by the Chief Electoral Officer.

      Compare: 1993 No 87 s 210(1)(a), (2) (pre-20 December 2007); 2007 No 111 s 86

    205L Nil return
    • If a candidate considers that there is no relevant information to disclose under section 205K, the candidate must file a nil return under that section.

      Compare: 2007 No 111 s 87

    205M Return may be filed after time limitation if candidate outside New Zealand
    • (1) This section applies to a candidate who is outside New Zealand on the day on which the declaration required by section 179(2) is made.

      (2) The candidate must file a return of election expenses with the Chief Electoral Officer within 15 working days after the date he or she returns to New Zealand.

      (3) A return filed by the candidate in accordance with subsection (2) is deemed to be filed within the time period specified in section 205K(1).

      Compare: 1993 No 87 s 210(3) (pre-20 December 2007)

    205N Offences relating to return of candidate's election expenses
    • (1) A candidate who fails to comply with section 205K is liable on summary conviction to—

      • (a) a fine not exceeding $40,000; and

      • (b) if he or she has been elected, a further fine not exceeding $400 for every day that he or she sits or votes in the House of Representatives until the return is filed.

      (2) A candidate who files a return under section 205K that is false in any material particular is guilty of—

      • (a) a corrupt practice if he or she filed the return knowing it to be false in any material particular; or

      • (b) an illegal practice in any other case unless the candidate proves that—

        • (i) he or she had no intention to misstate or conceal the facts; and

        • (ii) he or she took all reasonable steps in the circumstances to ensure that the information was accurate.

      (3) A person charged with an offence against subsection (2)(a) may be convicted of an offence against subsection (2)(b).

      Compare: 1993 No 87 s 210(4)–(6) (pre-20 December 2007); 2007 No 111 s 88

    205O Obligation to retain records necessary to verify return of candidate's election expenses
    • (1) A candidate must take all reasonable steps to ensure that all records, documents, and accounts that are reasonably necessary to enable a return under section 205K to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates.

      (2) A candidate who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 1993 No 87 s 214L (pre-20 December 2007); 2007 No 111 s 89

    205P Duty of Chief Electoral Officer
    • If the Chief Electoral Officer believes that any person has committed an offence specified in this subpart, the Chief Electoral Officer must report the facts on which that belief is based to the New Zealand Police.

      Compare: 1993 No 87 s 210(8) (pre-20 December 2007); 2007 No 111 s 90

    205Q Return of candidate's election expenses to be sent by Chief Electoral Officer to Electoral Commission
    • As soon as practicable after receiving a return filed under section 205K, the Chief Electoral Officer must send a copy of the return to the Electoral Commission.

      Compare: 1993 No 87 s 211(3)(a)(ii) (pre-20 December 2007); 2007 No 111 s 91

    205R Return of candidate's election expenses to be publicly available
    • (1) The Chief Electoral Officer may publish, in any manner that the Chief Electoral Officer considers appropriate, every return filed under section 205K.

      (2) The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return received from the Chief Electoral Officer under section 205Q.

      (3) During the public inspection period, the Chief Electoral Officer must make available for public inspection a copy of every return filed under section 205K.

      (4) The Chief Electoral Officer may make inspection under subsection (3) subject to the payment of any charges that may be made under the Official Information Act 1982.

      Compare: 1993 No 87 s 211(2), (3)(b) (pre-20 December 2007); 2007 No 111 s 92

    205S Unlawful use of public money not validated
    • Nothing in this subpart validates any use of public money that would otherwise be unlawful.

      Compare: 1993 No 87 s 213(5) (pre-20 December 2007)

    Subpart 2Parties' election expenses

    206 Meaning of election activity
    • In this subpart, unless the context otherwise requires, election activity, in relation to a party, means an activity—

      • (a) that is carried out by the party or with the party's authority; and

      • (b) that comprises—

        • (i) advertising of any kind; or

        • (ii) radio or television broadcasting; or

        • (iii) publishing, issuing, distributing, or displaying addresses, notices, posters, pamphlets, handbills, billboards, and cards; and

      • (c) that—

        • (i) encourages or persuades or appears to encourage or persuade voters to vote for the party; or

        • (ii) encourages or persuades or appears to encourage or persuade voters not to vote for a party or for a candidate; or

        • (iii) both; and

      • (d) that takes place, or is deemed by section 206C to have taken place, within the 3 months immediately preceding polling day.

      Compare: 1993 No 87 s 214B(1) (pre-20 December 2007); 2007 No 111 s 93

    206A Meaning of election expenses
    • In this subpart, unless the context otherwise requires, election expenses, in relation to a party,—

      • (a) means expenses that are incurred by or on behalf of a party in respect of any election activity; and

      • (b) includes—

        • (i) expenses that are incurred by or on behalf of the party, before or after the 3 months immediately preceding polling day, in respect of any election activity; and

        • (ii) the reasonable market value of any materials applied in respect of any election activity that are given to the party or that are provided to the party free of charge or below reasonable market value; and

        • (iii) the cost of any printing or postage in respect of any election activity, whether or not the expenses in respect of the printing or postage are incurred by or on behalf of the party; but

      • (c) does not include the cost of any of the following:

        • (i) travel:

        • (ii) the conduct of any survey or public opinion poll:

        • (iii) the labour of any person that is provided to the party free of charge by that person:

        • (iv) the replacement of any materials that, during their application in respect of an election activity, have been destroyed or rendered unusable by 1 or more persons (other than a person acting on behalf of the party) or by the occurrence of an event beyond the control of any person acting on behalf of the party:

        • (v) the election expenses of any of the party's candidates:

        • (vi) allocations of time and money made to the party by the body responsible for such allocations under the Broadcasting Act 1989.

      Compare: 2003 No 87 s 214B(1) (pre-20 December 2007); 2007 No 111 s 94

    206B Maximum amounts of party's election expenses
    • (1) If a party is listed in the part of the ballot paper that relates to the party vote, the total election expenses of the party must not exceed $1 million plus $20,000 for each constituency contested by a candidate for that party (inclusive of goods and services tax).

      (2) If a party is not listed in the part of the ballot paper that relates to the party vote, the total election expenses of the party must not exceed $20,000 for each constituency contested by a candidate for that party (inclusive of goods and services tax).

      Compare: 1993 No 87 s 214B(2) (pre-20 December 2007); 2007 No 111 s 98

    206C Apportionment of election expenses for activity that takes place before and within 3 months immediately preceding polling day
    • (1) This section applies if an election activity as described in paragraphs (a) to (c) of the definition of that term in section 206 takes place before and within the 3 months immediately preceding polling day.

      (2) If this section applies,—

      • (a) the election activity is deemed to have taken place within the 3 months immediately preceding polling day; but

      • (b) the election expenses must be apportioned so that a fair proportion of those expenses is attributed to the carrying on of the activity in the 3 months immediately preceding polling day.

      (3) Only the fair proportion of the expenses determined in accordance with subsection (2) are election expenses.

      Compare: 1993 No 87 s 214B(4) (pre-20 December 2007); 2007 No 111 s 99

    206D Offence to pay election expenses in excess of prescribed maximum
    • (1) This section applies to any person who directly or indirectly pays or knowingly aids or abets any person in paying for or on account of any election expenses any sum in excess of either of the maximum amounts prescribed by section 206B.

      (2) The person is guilty of—

      • (a) a corrupt practice if he or she knew the payment was in excess of the prescribed maximum amount; or

      • (b) an illegal practice in any other case, unless he or she proves that he or she took all reasonable steps to ensure that the election expenses did not exceed the prescribed maximum amount.

      Compare: 1993 No 87 s 214B(3) (pre-20 December 2007); 2007 No 111 s 101

    206E Periods for claiming and paying party's election expenses
    • (1) A claim for any election expenses against a party is recoverable only if it is sent to the party secretary within 20 working days after the day on which the declaration required by section 193(5) is made.

      (2) A claim that is sent to the party secretary in accordance with subsection (1) must be paid within 40 working days after the day on which the declaration required by section 193(5) is made.

      (3) A person who makes a payment in breach of this section is guilty of an illegal practice.

      (4) This section is subject to sections 206F and 206G.

      Compare: 1993 No 87 s 214BA (pre-20 December 2007); 2007 No 111 s 102

    206F Procedure if claim disputed
    • (1) If a party, in the case of a claim for any election expenses sent to the party secretary within the period specified in section 206E(1), disputes the claim, or fails to pay the claim within the period of 40 working days specified in section 206E(2), then—

      • (a) the claim is to be treated as a disputed claim; and

      • (b) the claimant may, if he or she thinks fit, within 20 working days after the expiry of that period of 40 working days, bring an action for the disputed claim in any court of competent jurisdiction.

      (2) Any sum paid by the party in accordance with a judgment or order of the court in any such action is to be treated as paid within the period specified in section 206E(2).

      Compare: 1993 No 87 s 214BB (pre-20 December 2007); 2007 No 111 s 103

    206G Leave to pay claim after time limitation
    • (1) On the application of a claimant or a party, a District Court may make an order granting leave to a party to pay—

      • (a) a claim for election expenses sent after the period specified in section 206E(1); or

      • (b) a claim not paid in the period specified in section 206E(2); or

      • (c) a disputed claim in respect of which an action was not brought within the period specified in section 206F(1)(b).

      (2) Any sum paid by the party in accordance with an order made under subsection (1) is to be treated as having been paid within the period specified in section 206E(2).

      Compare: 1993 No 87 s 214BC (pre-20 December 2007); 2007 No 111 s 104

    206H Invoice and receipt required for election expenses of $100 or more
    • Every payment made in respect of any election expenses of a party, other than a payment that is less than $100, must be vouched by an invoice stating the particulars and by a receipt.

      Compare: 1993 No 87 s 214BD (pre-20 December 2007); 2007 No 111 s 105

    206I Return of party's election expenses
    • (1) Within 50 working days after the day on which the declaration required by section 193(5) is made, a party secretary must file a return of the party's election expenses with the Electoral Commission.

      (2) The return must be—

      • (a) in the form required by the Electoral Commission; and

      • (b) accompanied by an auditor's report obtained under section 206L.

      Compare: 1993 No 87 s 214C(1) (pre-20 December 2007); 2007 No 111 s 106

    206J Appointment of auditor for party
    • (1) A party must appoint an auditor.

      (2) On the registration of a party under section 67, the person named in the party's application under section 63(2)(c)(v) as the person who is to be appointed as the party's auditor is to be taken to have been appointed under subsection (1).

      (3) A party must without delay appoint another auditor if the auditor appointed by the party under subsection (1) or taken to have been appointed under subsection (2)—

      • (a) does not, for any reason, commence to hold office; or

      • (b) ceases to hold office; or

      • (c) becomes ineligible to hold office.

      (4) If at any time a party appoints a new auditor under subsection (3), the party must—

      • (a) notify the Electoral Commission; and

      • (b) send to the Electoral Commission—

        • (i) the name, address, and contact details of the new auditor; and

        • (ii) the new auditor's signed consent to the appointment.

      Compare: 1993 No 87 s 214D (pre-20 December 2007); 2007 No 111 s 10

    206K Persons eligible to be appointed as auditor
    • A person is eligible to be appointed as an auditor under section 206J unless that person is—

      • (a) a constituency candidate; or

      • (b) a list candidate; or

      • (c) an employee or partner of a person referred to in paragraph (a) or (b); or

      • (d) an officer or employee of a party; or

      • (e) a body corporate; or

      • (f) a person who, by virtue of section 199(1) of the Companies Act 1993, may not be appointed or act as an auditor of a company; or

      • (g) a Returning Officer.

      Compare: 1993 No 87 s 214D(2) (pre-20 December 2007); 2007 No 111 s 12

    206L Auditor's report on return of party's election expenses
    • (1) A party secretary must, before the Electoral Commission receives the return required by section 206I, obtain from the auditor appointed under section 206J a report on the return.

      (2) The auditor must state in the report—

      • (a) the position shown by the return in respect of the requirement that the party’s total election expenses not exceed the maximum amount prescribed by section 206B; and

      • (b) either—

        • (i) whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or

        • (ii) that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.

      (3) The auditor must make any examinations that the auditor considers necessary.

      (4) The auditor must specify in the report any case in which—

      • (a) the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties; or

      • (b) proper records of the party’s election expenses have not, in the auditor’s opinion, been kept by the party secretary.

      (5) The auditor—

      • (a) must have access at all reasonable times to all records, documents, and accounts that relate to the party’s election expenses and that are held by the party or the party secretary; and

      • (b) may require the party secretary to provide any information and explanations that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

      Compare: 1993 No 87 s 214E (pre-20 December 2007); 2007 No 111 s 107

    206M Nil return
    • If a party secretary considers that there is no relevant information to disclose under section 206I, the party secretary must file a nil return under that section.

      Compare: 1993 No 87 s 214K (pre-20 December 2007); 2007 No 111 s 108

    206N Offences relating to return of party's election expenses
    • (1) A party secretary who fails, without reasonable excuse, to comply with section 206I is liable on summary conviction to a fine not exceeding $40,000.

      (2) A party secretary who files a return under section 206I that is false in any material particular is guilty of—

      • (a) a corrupt practice if he or she filed the return knowing it to be false in any material particular; or

      • (b) an illegal practice in any other case unless the party secretary proves that—

        • (i) he or she had no intention to misstate or conceal the facts; and

        • (ii) he or she took all reasonable steps in the circumstances to ensure that the information in the return was accurate.

      (3) A person charged with an offence against subsection (2)(a) may be convicted of an offence against subsection (2)(b).

      Compare: 1993 No 87 s 214C(2)–(4) (pre-20 December 2007); 2007 No 111 s 109

    206O Obligation to retain records necessary to verify return of party's election expenses
    • (1) A party secretary must take all reasonable steps to ensure that all records, documents, and accounts that are reasonably necessary to enable a return under section 206I to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates.

      (2) A party secretary who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 1993 No 87 s 214L (pre-20 December 2007); 2007 No 111 s 110

    206P Duty of Electoral Commission
    • If the Electoral Commission believes that any person has committed an offence specified in this subpart, the Electoral Commission must report the facts on which that belief is based to the New Zealand Police.

      Compare: 1993 No 87 s 214C(6) (pre-20 December 2007); 2007 No 111 s 111

    206Q Return of party's election expenses to be publicly available
    • (1) The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return and every accompanying auditor's report filed under section 206I.

      (2) During the public inspection period, the Electoral Commission must make available for public inspection a copy of every return and report referred to in subsection (1).

      (3) The Electoral Commission may make inspection under subsection (2) subject to the payment of any charges that may be made under the Official Information Act 1982.

      Compare: 1993 No 87 s 214J (pre-20 December 2007); 2007 No 111 s 112

    206R Unlawful use of public money not validated
    • Nothing in this subpart validates any use of public money that would otherwise be unlawful.

      Compare: 1993 No 87 s 214B(5) (pre-20 December 2007)

    Subpart 3General provisions relating to donations

    207 Interpretation
    • (1) In this subpart, unless the context otherwise requires, donation means—

      • (a) a candidate donation; or

      • (b) a party donation.

      (2) In this subpart and subparts 4 to 6 of this Part, unless the context otherwise requires,—

      anonymous,—

      • (a) in relation to a candidate donation, means a donation that is made in such a way that the candidate who receives the donation—

        • (i) does not know the identity of the donor; and

        • (ii) could not, in the circumstances, reasonably be expected to know the identity of the donor:

      • (b) in relation to a party donation, means a donation that is made in such a way that the party secretary who receives the donation—

        • (i) does not know the identity of the donor; and

        • (ii) could not, in the circumstances, reasonably be expected to know the identity of the donor

      candidate donation means a donation (whether of money or of the equivalent of money or of goods or services or of a combination of those things) that is made to a candidate, or to any person on the candidate's behalf, for use in the candidate's campaign for election and—

      • (a) includes,—

        • (i) where goods or services are provided to a candidate, or to any person on the candidate's behalf, under a contract or arrangement at a value less than their reasonable market value, the latter being a value that exceeds $200, the amount of the difference between the former value and the reasonable market value of those goods or services; and

        • (ii) where goods or services are provided by a candidate under a contract or arrangement at a value that is more than their reasonable market value, the amount of the difference between that value and the reasonable market value of those goods or services; and

        • (iii) where credit is provided to a candidate on terms and conditions substantially more favourable than the commercial terms and conditions prevailing at the time for the same or similar credit, the value to the candidate of those more favourable terms and conditions; but

      • (b) excludes the labour of any person that is provided to a candidate free of charge by that person

      contribution means any thing (being money or the equivalent of money or goods or services or a combination of those things) that makes up a donation or is included in a donation or has been used to wholly or partly fund a donation, and that—

      • (a) was given—

        • (i) to the donor; or

        • (ii) to a person who was required or expected to pass on all or any of its amount or value to the donor, whether directly or indirectly (for example, through one or more intermediaries, trustees, or nominees); and

      • (b) would have been a donation if it had been given directly to the candidate or party; and

      • (c) was given in the knowledge or expectation (whether by reference to a trust, agreement, or understanding) that it would be wholly or partly applied to make up, or to be included in, or to fund, a donation

      contributor means a person who makes a contribution and who immediately before making the contribution—

      • (a) beneficially holds any money, or the equivalent of money, or any goods that make up the contribution or are included in the contribution; or

      • (b) provides any services that make up the contribution or are included in the contribution or pays for those services out of money that the person beneficially holds

      donation funded from contributions means a donation that is made up of, includes, or is wholly or partly funded from 1 or more contributions

      donor means a person who makes a donation

      party donation means a donation (whether of money or of the equivalent of money or of goods or services or of a combination of those things) that is made to a party, or to any person or body of persons on behalf of the party who are involved in the administration of the affairs of the party, and—

      • (a) includes,—

        • (i) where goods or services are provided to a party, or to any person on the party's behalf, under a contract or arrangement at a value less than their reasonable market value, the latter being a value that exceeds $1,000, the amount of the difference between the former value and the reasonable market value of those goods or services; and

        • (ii) where goods or services are provided by a party under a contract or arrangement at a value that is more than their reasonable market value, the amount of the difference between that value and the reasonable market value of those goods or services; and

        • (iii) where credit is provided to a party on terms and conditions substantially more favourable than the commercial terms and conditions prevailing at the time for the same or similar credit, the value to the party of those more favourable terms and conditions; but

      • (b) excludes—

        • (i) the labour of any person that is provided to a party free of charge by that person; and

        • (ii) any candidate donation that is included in a return made by a candidate under section 209

      receive, in relation to a donation, means to get a donation that has been given or sent by—

      • (a) the donor directly; or

      • (b) the donor indirectly, via a transmitter

      transmitter means a person to whom a donor gives or sends a donation for transmittal to a candidate or party.

      (3) For the purposes of sections 207B, 207C, 207E, 207G, 207I, and 210C,—

      • (a) donation does not include a donation protected from disclosure (as defined in section 208); and

      • (b) party donation does not include a donation protected from disclosure (as defined in section 208).

      Compare: 2007 No 111 s 21

    207A Donations and contributions include GST
    • All references to an amount or value of a donation or contribution are inclusive of any goods and services tax incurred by the donor or contributor in respect of the goods or service donated or contributed.

      Compare: 2007 No 111 s 22

    207B Donations to be transmitted to candidate or party secretary
    • (1) Every person to whom a candidate donation is given or sent must, within 10 working days after receiving the donation, transmit the donation to the candidate.

      (2) Every person to whom a party donation is given or sent must, within 10 working days after receiving the donation, transmit the donation to the party secretary.

      Compare: 2007 No 111 s 23

    207C Contributors to be identified
    • (1) This section applies to a donation that is funded from contributions.

      (2) If this section applies to a donation, the donor must, at the time of making the donation,—

      • (a) disclose the fact that the donation is funded from contributions; and

      • (b) if 1 or more contributions are each in sum or value $1,000 or less, disclose the total amount of those contributions; and

      • (c) if 1 or more contributions are each in sum or value more than $1,000, disclose the following information about those contributions:

        • (i) the total amount of those contributions; and

        • (ii) the information described in subsection (3) about those contributions.

      (3) The information that must be disclosed about contributions under subsection (2)(c)(ii) is—

      • (a) the name and address of each contributor and whether each contributor is an overseas person within the meaning of section 207K; and

      • (b) the amount of each contributor's contribution.

      (4) A candidate must give back to the donor the entire amount of the donation, or its entire value, if the candidate knows, or has reasonable grounds to believe, that the donor has failed to comply with subsection (2) in any respect.

      (5) A party secretary must give back to the donor the entire amount of the donation, or its entire value, if the party secretary knows, or has reasonable grounds to believe, that the donor has failed to comply with subsection (2) in any respect.

      (6) For the purposes of sections 209 and 210, any amount given back by a candidate under subsection (4), or by a party secretary under subsection (5), is taken not to have been received by the candidate or the party secretary, as the case may be.

      Compare: 2007 No 111 s 24

    207D Offence relating to contravention of section 207C
    • A donor who fails to comply with section 207C with the intention of concealing the identity of any or all of the contributors commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 2007 No 111 s 25

    207E Identity of donor to be disclosed by transmitter, if known
    • (1) When a transmitter transmits a donation to a candidate or party secretary on behalf of the donor, the transmitter must disclose to the candidate or party secretary—

      • (a) the fact that the donation is transmitted on behalf of the donor; and

      • (b) the name and address of the donor; and

      • (c) whether section 207C applies to the donation and, if so, all information disclosed by the donor under subsections (2) and (3) of that section.

      (2) Where a transmitter does not disclose, or is unable to disclose, the information required by subsection (1)(b), then the donation must be treated as an anonymous donation.

      Compare: 2007 No 111 s 26

    207F Offence relating to contravention of section 207E
    • A transmitter who fails to comply with section 207E with the intention of concealing the identity of the donor or any or all of the contributors commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 2007 No 111 s 27

    207G Disclosure of identity of donor
    • (1) If any person involved in the administration of the affairs of a candidate in relation to his or her election campaign knows the identity of the donor of an anonymous candidate donation exceeding $1,000, the person must disclose the identity of the donor to the candidate.

      (2) If a candidate, list candidate, or any person involved in the administration of the affairs of a party knows the identity of the donor of an anonymous party donation exceeding $1,000, the candidate, list candidate, or person must disclose the identity of the donor to the party secretary.

      Compare: 2007 No 111 s 28

    207H Offence relating to contravention of section 207G
    • A person who fails to comply with section 207G with the intention of concealing the identity of the donor commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 2007 No 111 s 29

    207I Anonymous donation may not exceed $1,000
    • (1) If an anonymous candidate donation exceeding $1,000 is received by a candidate, the candidate must, within 20 working days of receipt of the donation, pay to the Chief Electoral Officer the amount of the donation, or its value, less $1,000.

      (2) If an anonymous party donation exceeding $1,000 is received by a party secretary, the party secretary must, within 20 working days of receipt of the donation, pay to the Electoral Commission the amount of the donation, or its value, less $1,000.

      (3) All amounts received by the Chief Electoral Officer and the Electoral Commission under this section must be paid into a Crown Bank Account.

      Compare: 2007 No 111 s 30

    207J Offence relating to contravention of section 207I
    • (1) A person who enters into an agreement, arrangement, or understanding with any other person that has the effect of circumventing section 207I(1) or (2) is guilty of—

      • (a) a corrupt practice if the circumvention is wilful; or

      • (b) an illegal practice in any other case.

      (2) A candidate or party secretary who contravenes section 207I is guilty of an illegal practice.

      Compare: 2007 No 111 s 31

    207K Overseas donation may not exceed $1,000
    • (1) For the purposes of this section, overseas person means—

      • (a) an individual who—

        • (i) resides outside New Zealand; and

        • (ii) is not a New Zealand citizen or registered as an elector; or

      • (b) a body corporate incorporated outside New Zealand; or

      • (c) an unincorporated body that has its head office or principal place of business outside New Zealand.

      (2) If a donation exceeding $1,000 is received from an overseas person by a candidate or party secretary, the candidate or party secretary must, within 20 working days of receipt of the donation,—

      • (a) return to the overseas person the amount of the donation, or its value, less $1,000; or

      • (b) if this is not possible, pay the amount of the donation, or its value, less $1,000—

        • (i) to the Chief Electoral Officer, in the case of a candidate donation; or

        • (ii) to the Electoral Commission, in the case of a party donation.

      (3) If a candidate or party secretary receives, from a donor who is not an overseas person (as defined in subsection (1)), a donation funded from contributions that includes any contribution exceeding $1,000 from an overseas person, the candidate or party secretary must, within 20 working days after notification of that fact under section 207C,—

      • (a) give back to the donor the amount of the donation, or its value; or

      • (b) if this is not possible, pay the amount of the donation, or its value,—

        • (i) to the Chief Electoral Officer, in the case of a candidate donation; or

        • (ii) to the Electoral Commission, in the case of a party donation.

      (4) All amounts received by the Chief Electoral Officer and the Electoral Commission under subsection (2) or (3) must be paid into a Crown Bank Account.

      Compare: 2007 No 111 s 32

    207L Offence relating to contravention of section 207K
    • (1) A person who enters into an agreement, arrangement, or understanding with any other person that has the effect of circumventing section 207K(2) or (3) is guilty of—

      • (a) a corrupt practice if the circumvention is wilful; or

      • (b) an illegal practice in any other case.

      (2) A candidate or party secretary who contravenes section 207K(2) or (3) is guilty of an illegal practice.

      Compare: 2007 No 111 s 33

    207M Records of candidate donations
    • (1) A candidate must keep proper records of all candidate donations received by him or her.

      (2) A candidate who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 2007 No 111 s 34

    207N Records of party donations
    • (1) A party secretary must keep proper records of all party donations received by him or her.

      (2) A party secretary who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 2007 No 111 s 34

    207O Duty of Chief Electoral Officer in relation to donations
    • If the Chief Electoral Officer believes that any person has committed an offence against this subpart in relation to candidate donations or subpart 5 of this Part, the Chief Electoral Officer must report the facts on which that belief is based to the New Zealand Police.

      Compare: 2007 No 111 s 35

    207P Duty of Electoral Commission in relation to donations
    • If the Electoral Commission believes that any person has committed an offence against this subpart in relation to party donations or subpart 4 or 6 of this Part, the Electoral Commission must report the facts on which that belief is based to the New Zealand Police.

      Compare: 2007 No 111 s 36

    Subpart 4Donations protected from disclosure

    208 Interpretation
    • In this subpart, unless the context otherwise requires,—

      authorised person has the meaning given to it by section 208F(3)

      donation protected from disclosure means a donation made under section 208A(2) in accordance with section 208A(3).

      Compare: 2007 No 111 s 37

    208A Method of making donation protected from disclosure
    • (1) This section applies to any person who intends to make a donation in excess of $1,000 to a party while preventing the disclosure of the person's identity to—

      • (a) the party concerned; and

      • (b) the public generally.

      (2) A person to whom this section applies may send a donation in excess of $1,000 by way of a cheque, cash, or a bank draft to the Electoral Commission.

      (3) A donation under subsection (2) must be accompanied by a statement identifying—

      • (a) the name of the party that is to receive the donation; and

      • (b) the full name and address of the donor; and

      • (c) if the donation made by the donor includes or comprises contributions from others, the name and address of every person who has contributed in excess of $1,000.

      (4) The Electoral Commission may request the donor to provide any further information the Commission considers necessary to confirm the identity of the donor or other details provided by the donor, and the donor must take all reasonable steps to comply with such a request as soon as is practicable.

      Compare: 2007 No 111 s 38

    208B Limit on maximum amount of donations protected from disclosure
    • (1) The maximum amount that a party may be paid in donations made to the Electoral Commission for the benefit of that party during a specified period is 10% (excluding any interest paid under section 208E(2)) of the maximum amount of election expenses allowed under section 206B(1) to be incurred by a party that is listed in the part of the ballot paper that relates to the party vote and that has a candidate contesting every electoral district.

      (2) The maximum amount that a party may be paid in donations made to the Electoral Commission for the benefit of the party from the same donor during any specified period is 15% (excluding any interest paid under section 208E(2)) of the amount that may be paid to that party under subsection (1).

      (3) For the purposes of this section,—

      • (a) a specified period is—

        • (i) the period beginning on 9 November 2008 and ending with the close of the day before polling day for the next general election after that date; and

        • (ii) any subsequent period between polling day for one general election and polling day for the following general election:

      • (b) to avoid doubt, if there is a change in the name of a donor or party, the donor or party must be treated as the same donor or party (as the case may be) as the donor or party was prior to the change of name.

      Compare: 2007 No 111 s 39

    208C Duty of Electoral Commission to provide advice on actual figures under section 208B
    • The Electoral Commission—

      • (a) must, as soon as practicable after the commencement of this Act, publish on its Internet site, and by any other means the Commission considers appropriate, guidance specifying the relevant figures that constitute the maximum amounts referred to in section 208B(1) and (2); and

      • (b) may alter that guidance from time to time to reflect any changes in the relevant figures.

      Compare: 2007 No 111 s 40

    208D Duties of Electoral Commission on receipt of donation
    • (1) The Electoral Commission, on receiving a donation under section 208A(2), must pay it to the secretary of the party for whom it is intended, unless—

      • (a) the requirements of section 208A(3) or (4) have not been complied with; or

      • (b) payment of the donation would contravene a maximum amount referred to in section 208B.

      (2) If subsection (1)(a) applies, the Electoral Commission must,—

      • (a) if the name and contact details of the donor are known or can be readily ascertained, return the donation to the donor:

      • (b) in any other case, pay the donation into a Crown Bank Account.

      (3) If subsection (1)(b) applies, the Electoral Commission must,—

      • (a) if the name and contact details of the donor are known or can be readily ascertained, return any portion of the donation that exceeds a maximum limit set out in section 208B to the donor:

      • (b) in any other case, pay any portion of the donation that exceeds a maximum limit set out in section 208B into a Crown Bank Account.

      Compare: 2007 No 111 s 41

    208E Timing of payment to parties
    • (1) The Electoral Commission must pay all outstanding amounts due to a party under section 208D(1)—

      • (a) weekly, during the period between writ day and the return of the writ, at any general election:

      • (b) monthly, at any other time.

      (2) If any interest is earned on a donation received under section 208A(2) for a party, that interest, so far as it can reasonably be calculated, must be added to—

      • (a) any sum paid by the Electoral Commission to the secretary of that party; or

      • (b) any sum returned by the Electoral Commission to the donor; or

      • (c) any sum paid by the Electoral Commission into a Crown Bank Account.

      Compare: 2007 No 111 s 42

    208F Offence of prohibited disclosure
    • (1) No person may disclose the name or other identifying details of a donor or contributor in respect of a donation made, or proposed to be made, under section 208A(2) in a manner that indicates or suggests that the person has made, or proposes to make, such a donation or contribution, to—

      • (a) any party secretary or person involved in the administration of the affairs of the party for whom the donation is intended; or

      • (b) any other person (other than an authorised person).

      (2) Every person who contravenes subsection (1) without reasonable excuse is guilty of an illegal practice.

      (3) In this section, authorised person means—

      • (a) a member or employee or other person engaged by the Electoral Commission:

      • (b) a donor or contributor and any officer, employee, relative, adviser, or agent of the donor or contributor:

      • (c) any other person to whom the identifying details must be supplied to enable the donation to be made (for example, an employee of a bank who processes a cheque by which the donation is made):

      • (d) any person to whom the identifying details must be supplied to comply with 1 or more of the Inland Revenue Acts (within the meaning of section 3(1) of the Tax Administration Act 1994):

      • (e) the Auditor-General:

      • (f) any other person entitled to the information in question in accordance with any search warrant, summons, or any process under rules of court, or in the course of any proceedings.

      (4) Except as provided in this section, if there is any inconsistency between subsection (1) and any other enactment, subsection (1) prevails.

      Compare: 2007 No 111 s 43

    208G Duty of Electoral Commission to report
    • (1) The Electoral Commission must, in the manner required by subsection (2), report on—

      • (a) the total amounts received in donations under section 208A(2):

      • (b) the amounts paid to a party secretary under section 208D(1) during the period being reported on:

      • (c) the amount returned to donors under section 208D(2)(a) or (3)(a) during the period being reported on:

      • (d) the amount paid into a Crown Bank Account under section 208D(2)(b) or (3)(b) during the period being reported on.

      (2) The Electoral Commission must report on the matters set out in subsection (1)—

      • (a) in each annual report, in relation to the financial year to which the report relates; and

      • (b) quarterly, by publication on the Commission's Internet site and by any other means the Commission considers appropriate, in respect of the preceding 3-month period.

      Compare: 2007 No 111 s 44

    Subpart 5Disclosure of candidates' donations

    209 Return of candidate donations
    • (1) A candidate must, at the same time as filing a return of election expenses under section 205K, file with the Chief Electoral Officer a return setting out—

      • (a) the details specified in subsection (2) in respect of every candidate donation (other than a donation of the kind referred to in paragraphs (c) and (d)) received by him or her that, either on its own or when aggregated with all other donations made by or on behalf of the same donor for use in the same campaign, exceeds $1,000 in sum or value; and

      • (b) whether section 207C applies to any donation, and if so, and to the extent known or ascertainable from the information supplied under that section, the details specified in subsection (3) in respect of every contribution referred to in section 207C notified to him or her that, either on its own or when aggregated with other contributions made by or on behalf of the same person for use in the same campaign, exceeds $1,000 in sum or value; and

      • (c) the details specified in subsection (4) in respect of every anonymous candidate donation received by him or her exceeding $1,000; and

      • (d) the details specified in subsection (5) in respect of every candidate donation, or contribution to a candidate donation, received by him or her from an overseas person exceeding $1,000.

      (2) The details referred to in subsection (1)(a) are—

      • (a) the name of the donor; and

      • (b) the address of the donor; and

      • (c) the amount of the donation; and

      • (d) the date the donation was received.

      (3) The details referred to in subsection (1)(b) are—

      • (a) the name of the contributor; and

      • (b) the address of the contributor; and

      • (c) the amount of each contribution made by the contributor; and

      • (d) the date on which each related donation funded from contributions was made.

      (4) The details referred to in subsection (1)(c) are—

      • (a) the date the donation was received; and

      • (b) the amount of the donation; and

      • (c) the amount paid to the Chief Electoral Officer under section 207I(1), and the date that payment was made.

      (5) The details referred to in subsection (1)(d) are—

      • (a) the date the donation or contribution was received; and

      • (b) the amount of the donation or contribution; and

      • (c) the amount paid to the overseas person or to the Chief Electoral Officer under section 207K(2) or (3), and the date that payment was made.

      (6) Every return filed under subsection (1) must be in the form required by the Chief Electoral Officer.

      Compare: 2007 No 111 s 45

    209A Nil return
    • If a candidate considers that there is no relevant information to disclose under section 209, the candidate must file a nil return under that section.

      Compare: 2007 No 111 s 46

    209B Offences relating to return of candidate donations
    • (1) A candidate who fails, without reasonable excuse, to comply with section 209 is liable on summary conviction to—

      • (a) a fine not exceeding $40,000; and

      • (b) if he or she has been elected, a further fine not exceeding $400 for every day that he or she sits or votes in the House of Representatives until the return is filed.

      (2) A candidate who files a return under section 209 that is false in any material particular is guilty of—

      • (a) a corrupt practice if he or she filed the return knowing it to be false in any material particular; or

      • (b) an illegal practice in any other case unless the candidate proves that—

        • (i) he or she had no intention to misstate or conceal the facts; and

        • (ii) he or she took all reasonable steps in the circumstances to ensure that the information in the return was accurate.

      Compare: 2007 No 111 s 48

    209C Obligation to retain records necessary to verify return of candidate donations
    • (1) A candidate must take all reasonable steps to ensure that all records, documents, and accounts that are necessary to enable a return under section 209 to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the return or in relation to any matter to which the return relates.

      (2) A candidate who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 2007 No 111 s 47

    209D Return of candidate donations to be sent by Chief Electoral Officer to Electoral Commission
    • As soon as practicable after receiving a return filed under section 209, the Chief Electoral Officer must send a copy of the return to the Electoral Commission.

      Compare: 2007 No 111 s 49

    209E Return of candidate donations to be publicly available
    • (1) The Chief Electoral Officer may publish, in any manner that the Chief Electoral Officer considers appropriate, every return filed under section 209.

      (2) The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return received from the Chief Electoral Officer under section 209D.

      (3) During the public inspection period, the Chief Electoral Officer must make available for public inspection a copy of every return filed under section 209.

      (4) The Chief Electoral Officer may make inspection under subsection (3) subject to the payment of any charges that may be made under the Official Information Act 1982.

      Compare: 2007 No 111 s 50

    Subpart 6Disclosure of parties' donations

    210 Annual return of party donations
    • (1) A party secretary must file with the Electoral Commission, by 30 April in each year, a return of the party donations setting out, for the year ending with the immediately preceding 31 December,—

      • (a) the details specified in subsection (2) for every party donation (other than a donation of the kind referred to in paragraphs (c) to (e)) received by him or her that, either on its own or when aggregated with all other donations made by or on behalf of the same donor during the year, exceeds $10,000 in sum or value; and

      • (b) whether section 207C applies to any donation, and if so, and to the extent known or ascertainable from the information supplied under that section, the details specified in subsection (3) in respect of every contribution referred to in section 207C notified to him or her that, either on its own or when aggregated with other contributions made by or on behalf of the same person during the year, exceeds $10,000 in sum or value; and

      • (c) the details specified in subsection (4) in respect of every anonymous party donation received by him or her exceeding $1,000; and

      • (d) the details specified in subsection (5) in respect of every party donation, or contribution to a party donation, received by him or her from an overseas person exceeding $1,000; and

      • (e) the details specified in subsection (6) in respect of every payment of donations received from the Electoral Commission under section 208D.

      (2) The details referred to in subsection (1)(a) are—

      • (a) the name of the donor; and

      • (b) the address of the donor; and

      • (c) the amount of the donation; and

      • (d) the date the donation was received.

      (3) The details referred to in subsection (1)(b) are—

      • (a) the name of the contributor; and

      • (b) the address of the contributor; and

      • (c) the amount of each contribution made by the contributor; and

      • (d) the date on which each related donation funded from contributions was made.

      (4) The details referred to in subsection (1)(c) are—

      • (a) the date the donation was received; and

      • (b) the amount of the donation; and

      • (c) the amount paid to the Electoral Commission under section 207I(2), and the date that payment was made.

      (5) The details referred to in subsection (1)(d) are—

      • (a) the date the donation or contribution was received; and

      • (b) the amount of the donation or contribution; and

      • (c) the amount paid to the overseas person or to the Electoral Commission under section 207K(2) or (3), and the date that payment was made.

      (6) The details referred to in subsection (1)(e) are—

      • (a) the date the payment was received; and

      • (b) the amount of the payment; and

      • (c) the amount of interest included in the payment.

      (7) Every return filed under subsection (1) must be—

      • (a) in the form required by the Electoral Commission; and

      • (b) accompanied by an auditor's report obtained under section 210A.

      (8) Despite anything in subsection (1), if a party secretary is required to file under that subsection a return of party donations that relates to the year in which the party became registered, that return is to relate to the period beginning with the date of registration of the party and ending with 31 December of that year.

      Compare: 2007 No 111 s 51

    210A Auditor's report on annual return of party donations
    • (1) A party secretary must, before the Electoral Commission receives the return required by section 210, obtain from the auditor appointed under section 206J a report on the return.

      (2) The auditor must state in the report whether, in the auditor's opinion, the return fairly reflects the party donations received by the party secretary.

      (3) The auditor must make any examinations that the auditor considers necessary.

      (4) The auditor must specify in the report any case in which—

      • (a) the return does not, in the auditor's opinion, fairly reflect the party donations received by the party secretary:

      • (b) the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties:

      • (c) proper records of party donations have not, in the auditor's opinion, been kept by the party secretary.

      (5) The auditor—

      • (a) must have access at all reasonable times to all records, documents, and accounts that relate to the party donations and that are held by the party or the party secretary; and

      • (b) may require the party secretary to provide any information and explanations that, in the auditor's opinion, may be necessary to enable the auditor to prepare the report.

      Compare: 2007 No 111 s 52

    210B Nil return
    • If a party secretary considers that there is no relevant information to disclose under section 210, the party secretary must file a nil return under that section.

      Compare: 2007 No 111 s 53

    210C Return of party donation received from same donor exceeding $20,000
    • (1) A party secretary must file with the Electoral Commission a return in respect of every party donation that exceeds $20,000.

      (2) A party secretary must file with the Electoral Commission a return in respect of every party donation that—

      • (a) the party secretary knows is from a donor who in the 12 months immediately preceding the date of receipt of the donation (the last 12 months) has made 1 or more previous donations; and

      • (b) when aggregated with all previous donations received from the donor in the last 12 months exceeds $20,000.

      (3) If a return is made under subsection (2), the donations disclosed in that return must be disregarded when applying this section in relation to a party donation that is made after that return is filed.

      (4) A return filed under subsection (1) must be in the form required by the Electoral Commission and set out—

      • (a) the name of the donor (if known); and

      • (b) the address of the donor (if known); and

      • (c) the amount of the donation; and

      • (d) the date the donation was received.

      (5) A return filed under subsection (2) must be in the form required by the Electoral Commission and set out—

      • (a) the name of the donor; and

      • (b) the address of the donor; and

      • (c) the amount of the donation; and

      • (d) the amounts of all previous donations; and

      • (e) the date the donation was received; and

      • (f) the dates all previous donations were received.

      (6) A return must be filed under subsection (1) or (2) within 10 working days of the donation being received by the party secretary.

      Compare: 2007 No 111 s 54

    210D Offences relating to return of party donations
    • (1) A party secretary who fails, without reasonable excuse, to comply with section 210 or 210C commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      (2) A party secretary who files a return under section 210 or 210C that is false in any material particular is guilty of—

      • (a) a corrupt practice if he or she filed the return knowing it to be false in any material particular; or

      • (b) an illegal practice in any other case unless the party secretary proves that—

        • (i) he or she had no intention to misstate or conceal the facts; and

        • (ii) he or she took all reasonable steps in the circumstances to ensure that the information in the return was accurate.

      Compare: 2007 No 111 s 56

    210E Obligation to retain records necessary to verify return of party donations
    • (1) A party secretary must take all reasonable steps to ensure that all records, documents, and accounts that are necessary to enable returns under sections 210 and 210C to be verified are retained until the expiry of the period within which a prosecution may be commenced under this Act in relation to the returns or in relation to any matter to which the returns relate.

      (2) A party secretary who fails, without reasonable excuse, to comply with subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $40,000.

      Compare: 2007 No 111 s 55

    210F Return of party donations to be publicly available
    • (1) The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, the following returns and reports:

      • (a) a return filed under section 210; and

      • (b) a report obtained under section 210A accompanying the return referred to in paragraph (a); and

      • (c) a return filed under section 210C.

      (2) During the public inspection period, the Electoral Commission must make available for public inspection a copy of every return and report referred to in subsection (1).

      (3) The Electoral Commission may make inspection under subsection (2) subject to the payment of any charges that may be made under the Official Information Act 1982.

      Compare: 2007 No 111 s 57.